v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Subject to Possible Redemption

As of June 30, 2026 and December 31, 2025, Class A ordinary shares reflected on the balance sheets are reconciled in the following table. 

 

    Shares     Amount  
Class A ordinary shares subject to possible redemption - December 31, 2022     20,000,000     $ 206,356,227  
Plus:                
Remeasurement of carrying value to redemption value             6,243,425  
Less:                
Payment to redeemed shareholders     (18,003,605 )     (190,703,967 )
Class A ordinary shares subject to possible redemption- December 31, 2023     1,996,395       21,895,685  
Plus:                
Remeasurement of carrying value to redemption value             754,753  
Less:                
Payment to redeemed shareholders     (1,608,417 )     (18,165,082 )
Class A ordinary shares subject to possible redemption- December 31, 2024     387,978       4,485,356  
Plus:                
Remeasurement of carrying value to redemption value             120,460  
Less:                
Payment to redeemed shareholders     (344,384 )     (4,078,486 )
Class A ordinary shares subject to possible redemption- December 31, 2025     43,594     $ 527,330  
Plus:                
Remeasurement of carrying value to redemption value     -       3,667  
Class A ordinary shares subject to possible redemption- March 31, 2026     43,594     $ 530,997  
Plus:                
Remeasurement of carrying value to redemption value     -       2,883  
Class A ordinary shares subject to possible redemption- June 30, 2026     43,594     $ 533,880  
Schedule of Net (Loss) Income Per Share

The net loss per share presented in the statements of operations is based on the following:

 

    Three Months Ended
June 30,		     Six Months Ended
June 30,		  
    2026     2025     2026     2025  
Net loss   $ (78,709 )   $ (17,335 )   $ (151,004 )   $ (78,078 )
Remeasurement of ordinary shares to redemption value     (2,883 )     (128,982 )     (6,550 )     (46,969 )
Net loss including remeasurement of ordinary shares to redemption value   $ (81,592 )   $ (146,317 )   $ (157,554 )   $ (125,047 )

 

    For the Three Months Ended June 30  
    2026     2025  
    Redeemable
shares		     Non-redeemable
shares		     Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net loss per ordinary share                        
Numerator:                        
Allocation of net loss   $ (666 )   $ (80,926 )   $ (9,980 )   $ (136,337 )
Remeasurement of ordinary shares subject to possible redemption to redemption value     2,883               128,982       —  
Allocation of net income (loss)     2,217       (80,926 )     119,002       (136,337 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     43,594       5,300,000       387,978       5,300,000  
Basic and diluted net income (loss) per ordinary share   $ 0.05     $ (0.02 )   $ 0.31     $ (0.03 )

 

    For the Six Months Ended June 30  
    2026     2025  
    Redeemable
shares		     Non-redeemable
shares		     Redeemable
shares		     Non-redeemable
shares		  
Basic and diluted net income (loss) per ordinary share                        
Numerator:                        
Allocation of net loss   $ (1,286 )   $ (156,268 )   $ (8,529 )   $ (116,518 )
Remeasurement of ordinary shares subject to possible redemption to redemption value     6,550       —       46,969       —  
Allocation of net income (loss)     5,264       (156,268 )     38,440       (116,518 )
                                 
Denominator:                                
Basic and diluted weighted average shares outstanding     43,594       5,300,000       387,978       5,300,000  
Basic and diluted net income (loss) per ordinary share   $ 0.12     $ (0.03 )   $ 0.10     $ (0.02 )